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The Effect of Conference Calls on Analysts' Forecasts - German Evidence
Bassemir, Moritz - 2013
to forecast future earnings accurately. This suggests that additional information is released during conference calls …. The reduction in forecast error is economically significant and larger in magnitude when compared to results for the US …
Persistent link: https://www.econbiz.de/10013094228
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Comparability effects of mandatory IFRS adoption
Cascino, Stefano; Gassen, Joachim - 2012 - This version: December 2011, First version: September 2008
The mandatory adoption of IFRS by many countries worldwide fuels the expectation that financial accounting information might become more comparable across countries. This expectation is opposed to an alternative view that stresses the importance of incentives in shaping accounting information....
Persistent link: https://www.econbiz.de/10009487339
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Value-Relevance of Intangibles and Intellectual Capital Disclosure on Market-to-Book Value Ratio : A Longitudinal Multilevel Regression of German DAX Firms
Rieg, Robert - 2017
Despite the importance of intellectual capital (IC), accounting standards are conservative concerning the capitalization of IC as assets. Thus, intangible-intensive firms disclose additional IC information, e.g. in their annual reports. The market-to-book value (MBV) ratio is regarded as an...
Persistent link: https://www.econbiz.de/10012964564
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Materiality and Disclosure Quality of Identifiable Intangible Assets : Evidence from Germany
Nell, Tobias - 2015
This paper examines both the materiality of intangibles and the related disclosure quality under IFRS in the notes of firms on the German benchmark stock index DAX during the four-year period 2008-2011. As proxies, we use the relation of intangibles-to-equity (materiality) and a disclosure index...
Persistent link: https://www.econbiz.de/10013033636
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Information Asymmetry Effects of Deregulation-Driven Decreases in Quarterly Financial Disclosure - Evidence from Germany
Knappstein, Janina - 2020
Based on the ongoing disclosure overload debate, this paper investigates how deregulation-driven decreases in quarterly disclosure affect information asymmetry. We exploit a German setting in which the minimum content requirements for quarterly reporting have been reduced for firms listed in the...
Persistent link: https://www.econbiz.de/10012850989
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Strength of Regulation for Financial Statements Disclosure : Evidence from the German Enforcement System
Loeffelmann, Johann V. - 2011
Before 2007, in Germany was the enforcement of the publication of financial statements very weak and disclosure rates were low. Afterwards, a new area of the publicity of financial statements began. Based on an EU-directive the disclosure of financial statements was transferred into a new...
Persistent link: https://www.econbiz.de/10013123866
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Market Response to Mandatory Pre-Earnings-Announcements - Evidence from Ad-Hoc Disclosures in Germany
Baule, Rainer - 2012
In this study, we examine the market reaction to ad hoc disclosures, a form of early disclosure unique to Germany, associated with periodic financial reports using data from the German stock market for the period 2003--2009. Although the immediate release of ad hoc disclosures is mandatory if...
Persistent link: https://www.econbiz.de/10013115794
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Prognosen im Kapitalmarktrecht
Mildner, Andreas Michael - 2021
Persistent link: https://www.econbiz.de/10012599481
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Analyst earnings forecast revision activity around profit warnings across four European countries
Aubert, François; Louhichi, Waël - In: Journal of applied accounting research 16 (2015) 1, pp. 58-87
Persistent link: https://www.econbiz.de/10011344243
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Long-Term Information in the Decision to Provide a Short-Term Forecast
Heinle, Mirko Stanislav; Kim, Chongho; Taylor, Daniel J.; … - 2021
Several recent empirical papers assert that the decision to disclose an earnings forecast shortly before the actual … dynamic model of voluntary disclosure, we show that the decision to disclose a short-term earnings forecast reveals managers … decision to disclose a short-term earnings forecast predicts earnings three years beyond the forecasted period, and that the …
Persistent link: https://www.econbiz.de/10013245221